UNDERPAYMENTS OF ESTIMATED TAX.

SEC. 1102. UNDERPAYMENTS OF ESTIMATED TAX. No addition to the tax shall be made under section 6654 or 6655 of the Internal Revenue Code of 1986 (relating to failure to pay estimated tax) with respect to any underpayment of an installment required to be paid before the date of the enactment of this Act to the extent such underpayment was created or increased by any provision of this title.